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; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2013; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2013 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2021 a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three-month period just before you began your duties abroad a member of the Canadian Forces at any time in 2021 a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first four persons described earlier in this section and your net world income in 2021 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2021 world income. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2012; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2012 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2019 a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad a member of the Canadian Forces at any time in 2019 a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first four persons described earlier in this section and your net world income in 2019 was not more than the basic personal amount (see line 30000) in Canadian dollars What income should you report? ...

Note Under proposed changes to the Canada-United States Tax Convention, starting in 1996, you will no longer be taxed in Canada on your U.S. social security benefits. ...

Program Name: Policy, Rulings, and Interpretations Target Population: All Canadians Distribution of Benefits: Distribution of Benefits- Policy, Rulings, and Interpretations First group Second group Third group Fourth group Fifth group By gender Men – – X – – Women By income level Low – – X – – High Distribution of Benefits: By age group- Policy, Rulings, and Interpretations First group Second group Third group By age group Youth – X – Senior GBA Plus Data Collection Plan: Nothing to report for 2020–21 The CRA’s rulings and interpretations of Canada’s income tax laws are based on the Income Tax Act, the Income Tax Regulations, all related statutes, and the Income Tax Conventions which Canada has with other countries. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...